2010 (2) TMI 366

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..... er (Appeals) has directed to refund the amount due in cash. Held that- the Revenue’s application for staying the operation of the impugned order is allowed. - ST/335/2009 - 181/2010 - Dated:- 15-2-2010 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri M.M. Ravi Rajendran, JDR, for the Appellant. None, for the Respondent. [Order per : M.V. Ravindran, Member (J)] .....

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..... the issue involved is regarding applicability of benefit of Notification No. 1/2006-S.T. and whether the respondent is eligible to avail the benefit of exemption of first clearances of Rs. 4,00,000/-. We find that the issue needs to be gone into detail and that can be done only at the time of final disposal of the appeal. At this juncture, we find that the impugned order of the Commissioner (Appea .....

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